 Guarantee that we have results with regards to tax preparation, refunds or things like that, we don't want to create unjustified expectations within the advertisement process. Implying an ability to influence any court, tribunal, regulatory agency or similar body official. So if we're trying to get clients by saying, hey, we have influence over these types of organizations, that isn't a good way to advertise. Either that's prohibited format of advertising. Claiming that specific professional services and current or future periods will be performed for a stated fee, estimated fee or fee range when it is likely at the time of representation that such fee will be substantially increased and the prospect entity is not advised of that likelihood. So if we say, if we start to promise, hey, something might happen in the future, the fee will probably be this in essence or lead them to believe that the fee will be this fee or could be this fear within this range when in actuality it may be different. So in other words, once we start the process, once we go down the road and they're already doing business with us, they may feel kind of locked in at the point in time down in the future when the fee comes down to actually pay at which point it's higher. And that would be unexpected. That would be an unfair form of advertisement as well. Making any other representations that would be likely to cause a reasonable person to misunderstand or be deceived. So that's going to be our general kind of catch off clause here. If there's anything that's intentional that's going to cause some kind of deceit or deceptive practice within the advertising, it is prohibited. Now we have the form of the organization and name. A member may practice public accounting only in a form of organization permitted by law or regulation whose characteristics conform to resolutions of counsel. A member shall not practice public accounting under a firm name that is misleading. Names of one or more past partners may be included in the firm name of a successful organization. So again, typically the convention is to have the names of the partners in the organization. Now if someone has deceased, obviously they may want a legacy kind of thing and have their name still on the organization. That's permitted but once you deviate from that kind of standard practice, that kind of standard rule, if you just pick some other kind of names, you got to be very careful with the naming convention if you're planning on doing public accounting, public practice type of activities such as attestation engagements. A firm may not designate itself as members of the American Institute of Certified Public Accounts, AICPA, unless every CPA owner are members of the institution.